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数据式审计方法在银行审计中的应用与思考 被引量:3

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摘要 后金融危机背景下要求加强对商业银行的监管,为适应银行业的复杂性,数据式审计应运而生。在信息化环境下,数据式审计有效解决了商业银行审计在诸多方面的瓶颈,但仍须改进。
作者 黄璐 吴琳砾
机构地区 南京审计学院
出处 《中国集体经济》 2012年第05X期95-96,共2页 China Collective Economy
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  • 6谢媛.??开展互联网金融审计的目标及重点(N)中国审计报. 2014 (006)
  • 7Salomia Maria M?d?lina,Turlea Eugeniu,Dobre Florin.??Study of Financial Audit Used in Large Companies in Romania in the Context of the Implementation of Auditing Standards Harmonized with International Audit Standards(J)Procedia - Social and Behavioral Sciences . 2014
  • 8Todd Benson.??Building good management practices in Ethiopian agricultural cooperatives through regular financial audits(J)Journal of Co-operative Organization and Manageme . 2014
  • 9Daniel VILSANOIU,Mihaela SERBAN.Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit. Informatica Economica Journal . 2010
  • 10王家华,张维,刘志友.基于RAROC技术的商业银行绩效审计研究[J].财贸经济,2011,32(5):58-64. 被引量:8

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